Explain whether, and if so to what extent, the amount described in each of the following case is subject to Hong Kong salaries tax:$(1)$ Mr Chan, the chief accountant of a local manufacturing company, was approached by a competitorcompany which offered him a job. In order to convince him to remain in the existing position, his existing employer paid him a "non$-$competition payment" amounting to $$100,000$ in return for a promise that he would not accept the offer.$(2)$ Mr Fu became seriously ill and was hospitalised for nearly one month. His hospital fee of $$50,000$was paid by an insurance company under a health policy undertaken by Mr Fus employer. Mr$.$ Fus employer paid an annual premium of $$4,000$ on this policy to the insurance company.